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Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andState Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… his wife were arrested Friday for allegedly giving false pay stubs to "boost" their family income to qualify for … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… internal controls over select financial activities for the period January 1, 2011 through December 19, 2012. … located in the southwest portion of New York State and has a population of 80,317. The County is comprised of two … detailed reports. Monitor and pursue delinquent loan payments in accordance with the MDLF Operations Manual. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an … million from 2023, according to a report released today by State Comptroller Thomas P. DiNapoli. This was the slowest … sales tax growth of 2.8% in 2024 outpaced the rest of the state (0.6%) for the third consecutive year. Growth in the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Rochester City School District – Payroll and Procurement (2016M-435)
… of Audit The purpose of our audit was to determine if the District properly calculated and adequately supported … July 1, 2014 through October 25, 2016. Background The Rochester City School District is located in the City of Rochester, Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-4352022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside … the American Way. Click below to hear from these prominent black leaders who advocate for protecting people in need and …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationIgnition Interlock Program Monitoring (2015-MS-4)
… to determine if counties using public resources for the State’s Ignition Interlock Program were adequately monitoring … May 29, 2015. Background On November 18, 2009, New York State enacted the Child Passenger Protection Act, commonly … own or operate for a certain period of time. The New York State Division of Criminal Justice Services has regulations …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for recording, securing and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Payroll Improvement Project Bulletin No. PIP-012
… bargaining units. Note: Overpayment codes and one-time payment codes will not be affected. Adjustments In v 9.2, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… the Board has adopted a code of ethics, it has not adopted investment or procurement policies. Although the Treasurer … reviewed as of July 31, 2013. Key Recommendations Adopt investment and procurement policies. Ensure that the Board is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… of employer adoption. By doing so, you waive the right to continue in service until age 70. You must separate from … you have three months from the date it is offered to retire and receive the additional benefit. Once you’ve … in a 25-year plan. Note: This benefit is not available to Tier 3 members whose employer offers a one-year FAE. The …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hIroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Rondout Valley Central School District – Financial Management (2015M-296)
… The Rondout Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The District, which operates five schools … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Trumansburg Central School District – School Lunch Operations (2015M-171)
… year are $514,510, funded primarily with federal and State aid and revenue from the sale of food to students and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected … County, which contracts with the Stockport Fire District to provide fire protection for the Town. The Executive … and submit formal monthly and annual financial reports to the Executive Committee which contain a detailed …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… 1, 2008 through December 13, 2011. Background The New York State Medicaid Program provides prescription drug coverage … Nassau County District Attorney (NCDA) and the New York State Department of Financial Services (DFS). In December … other sanctions. Consider referring William Davis to the State Education Department for assessment of his professional …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyState Agencies Bulletin No. 1918
… the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic … to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuState Agencies Bulletin No. 1169
… card issued by the SSA. If the information reported in the State payroll system does not match the information on the … employees, including those who previously separated from State service to ensure that any future payments due the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesOne-Year FAS – Career Plan
… will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … benefit is generally not available to Tier 6 members.) The one-year FAS includes only the regular compensation … the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072